The Scottish Government

Non-Domestic Rates- Transitional Arrangements 2005

Every five years, the rateable values of all the non domestic property in Scotland is revalued by the Scottish Assessors. The next revaluation takes effect on 1 April 2005. Rateable values can increase or decrease fairly significantly between revaluations. This does not necessarily mean that there will be a significant change in the rates bill as the poundage rate is adjusted downwards following a revaluation to offset the overall rise in values. Some ratepayers however, may see significant changes in their rates bills and for those rate payers, transitional arrangements will come into play.

Transitional arrangements soften the impact of the revaluation by phasing in changes to the rates bill over a period of time.

The 2005 scheme will come into force on 1 April 2005. Under this scheme, increases in rates bills above 12.5% (in real terms) will be phased in over a three year period. This transitional protection will be funded by phasing in decreases in rates bills of greater than 10% (in real terms) over 3 years. All rate payers will be paying their 'true' (i.e. based on their actual rateable value) rates bill in 2008-09.

Links to Scottish Executive Website

Non Domestic Rates Revaluation 2007-08 Transitional Arrangements

Non Domestic Rates Revaluation 2006-07 Transitional Arrangements

Non Domestic Rates 2005 Transitional Arrangements

Analysis of Responses NDR 2005 Transitional Arrangements

Non Domestic Rates Revaluation 2005 Transitional Arrangements

Legislation on Office of Public Sector Information (OPSI) website

Non Domestic Rates (Levying) (Scotland) Regulations 2007

Non Domestic Rates (Levying) (Scotland)(No2) Regulations 2006

Non Domestic Rates (Levying) Scotland Regulations 2005